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Taxes that are eliminated on the purchase, sale and rental of properties under the labor reform law - La Nacion Propiedades
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www.lanacion.com.ar
March 10, 2026
Although its central focus is labor, article 192 incorporates two reforms that eliminate taxes on the real estate market.
By Manuela Viñales
The law simplifies the tax system that has affected the real estate market in recent years. Ricardo Pristupluk
On February 27, 2026, after 12 hours of debate, the Senate approved the amendments made by the Chamber of Deputies to the Labor Modernization Law. Today, the law was finally published and enacted.
Although its central focus is labor, article 192 incorporates two tax reforms related to the real estate market : the exemption from Income Tax for both those who have a property for rent intended as a residence (housing) and for individuals who sell a property .
The reforms will apply from January 1, 2026. Daniel Basualdo
The law comes into effect with its publication in the Official Gazette, however the reforms will not take effect until January 1, 2026. “So, the benefit is retroactive ,” says tax expert Sebastián Domínguez, head of the firm SDC Asesores Tributarios.
The tax that was in force before the publication, and which the new law exempts, is the Cedular Tax that levied 15% on the profit obtained from the sale of the property and the transfer of rights over real estate on the one hand, and on the other hand, the Income Tax that had to be paid by someone who rents a property for residential use.
With these measures, the Government seeks to " alleviate the tax burden for citizens " and eliminate levies considered to have " low collection efficiency and high administration costs ", in line with the official policy of tax reduction.
With these measures, the Government seeks to "alleviate the tax burden for citizens" and eliminate levies considered to have "low revenue-generating efficiency". Ricardo Pristupluk
However, individuals who buy and sell real estate and whose business is real estate, instead of being subject to the separate property tax, must pay income tax at a rate of 5% to 35%. In this case, the taxes they must pay are not modified since they are considered regular business owners. The same applies to corporations, where real estate transactions were already taxed and continue to be so.
It is important to highlight the concept of habitual activity, meaning that a person who carries out real estate transactions regularly must continue to pay taxes under the general tax regime, whereas if they do so occasionally they will be exempt.
This exemption is subject to regulations, which have not yet been issued.
Unlike what happens with buying and selling, it doesn't matter if the person is a regular tenant or not: "the exemption in renting applies to everyone, whether it's someone who owns many properties and rents them out for housing or someone who rents out just one for that purpose," adds Domínguez.
Among the positive repercussions is a significant increase in net profit for landlords who rent out their properties . This premise is supported by a report from the Argentine Institute of Fiscal Analysis, which investigates the increase in rental profitability if the tax exemption is approved. In numerical terms, they explain that a person currently taxed at a rate of 35% would see a 60% increase in profitability, and someone taxed at 13% would see a 17% increase.
A person who pays a tax rate of 35% would have a 60% increase in profitability.Freepik
The variation in the tax rate is explained by the scale: it is not a fixed percentage, but there is a progressive tax rate from 5% to 35% applied to the net profit and according to the amount.
In summary, with the approval of the labor reform and its entry into force, the exemption on real estate investments, Domínguez explains, "could be equated to the tax treatment of public securities" with "zero taxes" which would constitute an important incentive for the sector.
www.buysellba.com
Source:
Los impuestos que se eliminan en la compra, venta y alquiler de propiedades con la ley de reforma laboral
Aunque su eje central es el laboral, el artículo 192 incorpora dos reformas que elimina impuestos al mercado inmobiliario
www.lanacion.com.ar
March 10, 2026
Although its central focus is labor, article 192 incorporates two reforms that eliminate taxes on the real estate market.
By Manuela Viñales
The law simplifies the tax system that has affected the real estate market in recent years. Ricardo Pristupluk
On February 27, 2026, after 12 hours of debate, the Senate approved the amendments made by the Chamber of Deputies to the Labor Modernization Law. Today, the law was finally published and enacted.
Although its central focus is labor, article 192 incorporates two tax reforms related to the real estate market : the exemption from Income Tax for both those who have a property for rent intended as a residence (housing) and for individuals who sell a property .
The reforms will apply from January 1, 2026. Daniel Basualdo
The law comes into effect with its publication in the Official Gazette, however the reforms will not take effect until January 1, 2026. “So, the benefit is retroactive ,” says tax expert Sebastián Domínguez, head of the firm SDC Asesores Tributarios.
These are the reforms that affect the properties
What taxes were in effect at that time?
Until July 2024, a dual scheme applied to those who bought a property: the Real Estate Transfer Tax (ITI), for properties acquired before 2018, which has already been eliminated, and the Cedular Tax for those purchased after that date.The tax that was in force before the publication, and which the new law exempts, is the Cedular Tax that levied 15% on the profit obtained from the sale of the property and the transfer of rights over real estate on the one hand, and on the other hand, the Income Tax that had to be paid by someone who rents a property for residential use.
What would change with the new initiative?
This new initiative does not eliminate the tax but exempts it, which is why in the future another government could reinstate it by repealing the exemption.With these measures, the Government seeks to " alleviate the tax burden for citizens " and eliminate levies considered to have " low collection efficiency and high administration costs ", in line with the official policy of tax reduction.
With these measures, the Government seeks to "alleviate the tax burden for citizens" and eliminate levies considered to have "low revenue-generating efficiency". Ricardo Pristupluk
Who will benefit?
The case of purchase and sale
In the case of real estate transactions, previously, a non-habitual individual—who is not a real estate broker—who acquired a property from January 1, 2018, sold it, and had a positive result from that sale, had to pay the 15% income tax, explains Domínguez.However, individuals who buy and sell real estate and whose business is real estate, instead of being subject to the separate property tax, must pay income tax at a rate of 5% to 35%. In this case, the taxes they must pay are not modified since they are considered regular business owners. The same applies to corporations, where real estate transactions were already taxed and continue to be so.
It is important to highlight the concept of habitual activity, meaning that a person who carries out real estate transactions regularly must continue to pay taxes under the general tax regime, whereas if they do so occasionally they will be exempt.
This exemption is subject to regulations, which have not yet been issued.
The rental case
Regarding rental income from residential properties, which was previously subject to income tax, the new law grants a retroactive tax exemption, effective January 1, 2026, for individuals. This also applies to corporations for fiscal years beginning on or after that date.Unlike what happens with buying and selling, it doesn't matter if the person is a regular tenant or not: "the exemption in renting applies to everyone, whether it's someone who owns many properties and rents them out for housing or someone who rents out just one for that purpose," adds Domínguez.
The Cedular Tax
It was incorporated into the 2017 tax reform and meant, for example, that someone who bought a property after January 2018 for US$100,000 and sold it for US$200,000 would have to pay US$15,000. Now they will not have to. This change comes in addition to the elimination of the Real Estate Transfer Tax (ITI) , which involved paying 1.5% on the sale of properties acquired before 2018.What effects could this have on the real estate market?
While tax reforms affecting the real estate market may have positive effects on the sector, the waiting time required for the law to be processed delayed the closing of sales transactions due to the uncertainty they generate.Among the positive repercussions is a significant increase in net profit for landlords who rent out their properties . This premise is supported by a report from the Argentine Institute of Fiscal Analysis, which investigates the increase in rental profitability if the tax exemption is approved. In numerical terms, they explain that a person currently taxed at a rate of 35% would see a 60% increase in profitability, and someone taxed at 13% would see a 17% increase.
A person who pays a tax rate of 35% would have a 60% increase in profitability.Freepik
The variation in the tax rate is explained by the scale: it is not a fixed percentage, but there is a progressive tax rate from 5% to 35% applied to the net profit and according to the amount.
In summary, with the approval of the labor reform and its entry into force, the exemption on real estate investments, Domínguez explains, "could be equated to the tax treatment of public securities" with "zero taxes" which would constitute an important incentive for the sector.
www.buysellba.com
